WASHINGTON - The Internal Revenue Service announced that purchasers of qualified General Motors Corp. hybrid vehicles may continue to claim the Alternative Motor Vehicle Credit.

GMC sold 123 qualifying vehicles to retail dealers in the quarter ending Sept 30, 2007. This brings the cumulative number of qualified GM hybrid vehicles sold to 9,577.

The credit amount and make and model of qualified vehicles sold are:

• Chevrolet Silverado Hybrid 2WD, Model Years 2006 and 2007        $250
• Chevrolet Silverado Hybrid 4WD, Model Years 2006 and 2007        $650
• GMC Sierra Hybrid 2WD, Model Years 2006 and 2007                  $250
• GMC Sierra Hybrid 4WD, Model Years 2006 and 2007                  $650
• Saturn Vue Green Line, Model Year 2007                                     $650
• Saturn Aura Hybrid, Model Year 2007                                        $1,300

Purchasers of GMC’s qualified vehicles may continue to rely on the certifications concerning the vehicles’ qualification for the credit.

Original owners may claim the full amount of the allowable credit up to the end of the first calendar quarter after the quarter in which the manufacturer records its sale of the 60,000th vehicle. For the second and third calendar quarters after the quarter in which the 60,000th vehicle is sold, taxpayers may claim 50 percent of the credit. For the fourth and fifth calendar quarters, taxpayers may claim 25 percent of the credit. No credit is allowed after the fifth quarter.